PATRIFAM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PATRIFAM
Largest movements
- Tangible fixed assets -€2,836
down €2,836 (-8.3%), from €34,269 to €31,433
of which Land and buildings: -€2,704
- Reserves +€5,120
up €5,120 (+21.7%), from €23,586 to €28,706
- Other debts -€4,718
down €4,718 (-48.0%), from €9,835 to €5,117
- Tax, wage and social debts -€3,232
down €3,232 (-72.0%), from €4,490 to €1,258
- Gross operating margin -€823
down €823 (-5.4%), from €15,319 to €14,495
- Taxes -€618
down €618 (-24.0%), from €2,573 to €1,955
- Financial charges -€432
down €432 (-36.5%), from €1,183 to €751
- Other operating charges +€177
up €177 (+4.8%), from €3,657 to €3,833
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,999 | €54,169 | -€2,831 | -5.0% |
| Fixed assets | 21/28 | €34,269 | €31,433 | -€2,836 | -8.3% |
| Tangible fixed assets | 22/27 | €34,269 | €31,433 | -€2,836 | -8.3% |
| Land and buildings | 22 | €33,235 | €30,531 | -€2,704 | -8.1% |
| Plant, machinery and equipment | 23 | €1,034 | €902 | -€132 | -12.8% |
| Current assets | 29/58 | €22,730 | €22,736 | +€6 | 0.0% |
| Cash at bank and in hand | 54/58 | €22,730 | €22,736 | +€6 | 0.0% |
| Total equity and liabilities | 10/49 | €56,999 | €54,169 | -€2,831 | -5.0% |
| Equity | 10/15 | €42,674 | €47,794 | +€5,120 | +12.0% |
| Contributions | 10/11 | €19,088 | €19,088 | = | 0.0% |
| Reserves | 13 | €23,586 | €28,706 | +€5,120 | +21.7% |
| Distributable reserves | 133 | €23,586 | €28,706 | +€5,120 | +21.7% |
| Amounts payable | 17/49 | €14,325 | €6,375 | -€7,950 | -55.5% |
| Amounts payable within one year | 42/48 | €14,325 | €6,375 | -€7,950 | -55.5% |
| Taxes, remuneration and social security | 45 | €4,490 | €1,258 | -€3,232 | -72.0% |
| Taxes | 450/3 | €4,490 | €1,258 | -€3,232 | -72.0% |
| Other amounts payable | 47/48 | €9,835 | €5,117 | -€4,718 | -48.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,751 | €2,836 | +€86 | +3.1% |
| Other operating charges | 640/8 | €3,657 | €3,833 | +€177 | +4.8% |
| Gross operating margin | 9900 | €15,319 | €14,495 | -€823 | -5.4% |
| Operating profit (loss) | 9901 | €8,911 | €7,826 | -€1,086 | -12.2% |
| Financial charges | 65/66B | €1,183 | €751 | -€432 | -36.5% |
| Recurring financial charges | 65 | €1,183 | €751 | -€432 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €7,728 | €7,075 | -€653 | -8.5% |
| Income taxes | 67/77 | €2,573 | €1,955 | -€618 | -24.0% |
| Profit (loss) for the period | 9904 | €5,155 | €5,120 | -€35 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,155 | €5,120 | -€35 | -0.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.